Welcome to Finer Heymann

Chartered Accountants

Registered Auditors and ATOL Reporting Accountants

Our mission is to provide the highest quality of service and deliver tangible value tailored to meet your specific needs.
We keep a very close eye on the fundamentals of your business as well as the wider financial environment and offer proactive, individual structured solutions.

For many clients, our services can go a long way to paying for themselves. Knowing your most tax efficient structure and maximising your tax planning opportunities can save real cash flow.With us on your side, you will always be in control of your business.

We have specialist knowledge of travel management companies and tour operators. We help with:
Regulatory licensing and bonding with ATOL, ABTA, ABTOT and IATA; Completion of travel regulators annual accountants’ reports for CAA, ABTA, and ABTOT
VAT, including Tour Operators Margin Scheme (TOMS) with advice on cross boarder transaction and place of supply.
Travel specialist insurance bonds and guarantees.

We are Accounting and Business Advisors providing a wide range of services to owner-managed businesses and private clients throughout the United Kingdom.

Our clients varying industries include travel, construction, property rental and development, art, antiques and osteopaths.

If your accountant is not qualified to submit your ATOL Accountants’ Reports to the Civil Aviation Authority (CAA), we can work with your accountant so that you remain compliant. We train our clients to prepare accounts for Tour Operators and to maintain good reservation systems  so that they can renew their ATOL with confidence.
We know the tricks of the trade.

We offer CPD training to ATOL Reporting Accountants who want to keep up to date with the ever changing ATOL regulations.
We offer independent file reviews for ATOL Reporting Accountants who maintain professional standards.


The licensed practitioner scheme for travel companies signals a move towards specialisation qualifications for accountants.
Finer Heymann are ATOL Reporting Accountants.


We are ATOL Reporting Accountants

If you are not already a Finer Heymann client and your accountant is not qualified to submit your ATOL Accountants’ Reports to the Civil Aviation Authority, we can work with your accountant so that you remain compliant.


Call today on 020 8090 4491 or 07940 829068
or email

ATOL licence holders need an Accountant who is qualified as an ATOL Reporting Accountant, to submit ATOL Accountants’ Reports to the Civil Aviation Authority (CAA).
CAA developed the ATOL Reporting Accountants’ scheme to help improve the standard of ATOL reporting and to provide assurance that any financial information submitted to them is accurate. They designed the scheme to ensure that accountants are sufficiently knowledgeable about the travel industry as well as the specific requirements of the ATOL scheme.

We are licensed by the Institute of Chartered Accountant’s in England and Wales’ (ICAEW) Licensed Practitioner scheme which is approved as a qualifying ARA scheme by CAA.

The complexity of the travel industry rule book shows no sign of easing and with the introduction of The Package Travel And Linked Travel Arrangements Regulations 2018,  industry-specific understanding is increasingly demanded by regulators.

CAA needed to beef up reporting requirements placed on members of the Air Travel Organisers’ Licensing (ATOL) scheme following a series of high-profile failures across the travel sector. The spectacular failure of UK-based tour operator Goldtrail in 2010 brought to a head the need for a more robust reporting regime across the sector; its collapse left 23,500 tourists stranded and cost the Air Travel Trust over £20m. The collapse of Monarch Airlines in 2016 left approximately 110,000 travellers stranded abroad.

More specifically, the CAA is insisting that only accountants who meet the requirements of the licensed practitioner scheme are eligible to submit the Accountants’ Report to the CAA.

The ATOL Reporting Accountants’ (ARA) scheme has been developed to provide assurance that financial information that is submitted on behalf of ATOL holders is accurate and to reduce the risk of reporting false or inaccurate financial information. This is about working with professional bodies to improve the standard of ATOL reporting. CAA have worked with ICAEW and others to establish a set of key principles to underpin the new scheme, and create a framework for sharing information.

ATOL rules are quite complex and they’re not static. One needs to have a good working knowledge of the sector and the ATOL regulatory environment if you are to be in a position to know what is and what is not ATOL-licensed.

In practice, companies in the travel space struggle to understand their reporting requirements and lean on their accountant. Finer Heymann can adapt existing systems and processes to keep pace with the need to manage risk.


We offer our client three levels of service

Silver Service

We prepare your accounts and tax returns including tax advice so that you don’t pay more tax than you have to. We guide clients through business start-up and Company formation

Gold Service

Our Silver Service plus assistance with your bookkeeping, VAT and payroll requirements. Company Annual returns, Company secretarial services, Dividend management and Audits if necessary

Platinum Service

Our Gold Service plus Finance director participation, attendance at board meetings, business advice and personal tax and wealth advice.

About us

Finer Heymann Chartered Accountants have been offering business and private clients a range of accounting services since 2001. We provide a competitive, high value solution around all of your accounting needs and our reputation for excellence and expert industry knowledge speaks for itself. We pride ourselves on working hard to get to know you and your business so that together we can grow your business and personal wealth.

We keep a very close eye on the fundamentals of your business as well as the wider financial environment, offering proactive, individual structured solutions. We always offer a free initial consultation and often arrange fixed price contracts. We don’t want you worrying about the fees every time you pick up the telephone to us. With us on your side, you will always be in control of your business.

Ronnie Heymann FCA

Ronnie-photo2Ronnie trained with KPMG in London; one of the big four international accounting firms and worked as the financial manager of a construction and design company. He started Finer Heymann LLP to help small and medium size business owners understand how to be more successful in business. They help their clients to get accounts and tax returns in on time. Ronnie will come to your workplace to get a better understanding of how you do business and to help you understand your accounts.

Our clients are owner-managed business who want to be successful and know that they need expert advice on tax, accounting and business matters.

Our clients operate in many sectors of commerce. We have particular interest in the travel industry. Ronnie is the firm’s ATOL Reporting Accountant licensed practitioner. He also specialises in property and rental businesses and Osteopathy.

Ronnie is married and has two children. He is a keen swimmer, hiker and traveller.



Dear Ronnie

This is just a quick note to say thank you.

Over the past years you and your colleagues have handled the affairs of my business and personal taxation as well as our ATOL and ABTA reports with integrity, speed, efficiency and always professionally.

You have been there to guide me through the difficult and challenging start up years with expert advice on the business plan and financial planning aspects of starting a business, through to reconciling figures on our reservation system with our accounts.

The business has had positive sales growth year on year and is showing healthy profits. I have complete trust in you and have always been able to concentrate on the growth of the business knowing that the tax affairs have been dealt with in the most tax efficient way.

I am sure we will continue using you for many years to come and I can highly recommend your services to anyone seeking help with a growing business in the travel industry.

Yours sincerely,
Sophie Frewin
A Golfing Experience


If you would like to talk to us about any aspect of your accounting needs or find out more information about engaging with an ATOL Reporting Accountant, we would love to hear from you, so please feel free to contact Finer Heymann Chartered Accountants by any of the options listed below:


07940 829068


020 8090 4491










Sign up for Reports

Your Name (required)

Your Email (required)

HM Revenue & Customs website

ICAEW Chartered Accountant